Commercial Banks operates with risk, to stabilize the market, maintaining the image of the commercial banks in the public. Financial regulators take a variety of ways to strictly regulate the commercial banks, for example, on-site or off-site check on a regular basis. But recently, the law case of the bank is on the rise. It is found that the root cause is more related to its internal control failure.Whether commercial banks internal control is sound and effective or not, whether it can prevent errors and fraud or not, will directly affect the authenticity and the effectiveness of economic activity of accounting information for commercial banks. This article analyzes the effective management of commercial banks' internal controls from the perspective of the operational risk management.